修改后的《工会法》第四十四条增加了一款新规定：“工会经费的使用应当依法接受国家的监督。”这一提法是前所未有的，它明确了工会经费使用和国家监督（主要是国家审计监督）的关系。那么应该如何理解工会经费使用和依法接受国家监督的关系呢？笔者从事工会经费审查工作多年 Article 44 of the amended Trade Union Law added a new rule: “The use of trade union funds should be subject to state oversight in accordance with the law.” This formulation is unprecedented as it defines the use of union funds and state supervision Mainly national audit supervision). So how should we understand the relationship between the use of trade union funds and the state supervision according to law? The author engaged in trade union funds review for many years